Refunds of taxes on motor vehicles for pollution and emissions and the special tax on cars that are addressed by recent legislation

1. Overview: Who can request a refund?
Emergency Ordinance no. 52/2017 deals with the refunds, together with related interest, amounting to 0.02% per each day of delay, for taxpayers who have paid (not simultaneously) the:
– special tax for cars and motor vehicles,
– the pollution tax for motor vehicles,
– the tax on pollutant emissions from motor vehicles and
– the environmental stamp for motor vehicles.
which have not been repaid by the entry into force of the current Emergency Ordinance, respectively August 7, 2017. Such persons may request their fund and interest due for the period between the date of collection and the date of payment. The request must be submitted to the central fiscal body.
2. When can one submit the request for a refund?
A taxpayer’s right to a refund begins on the effective date of the current Emergency Ordinance regardless of the moment when the tax was paid. Under Art. 219 of Law no. 207/2015, requests for restitution must be submitted by August 31, 2018, or the right is lost.
3. Documents required
The request for restitution must include the following:
– the document that proves the payment of the special tax for cars and motor vehicles, the pollution tax for motor vehicles, the tax for motor vehicle polluting emissions, or the environmental stamp for motor vehicles,
– the tax receipt or the payment order and the statement of account that confirms the payment, and
– copies of the vehicle identification card and the registration certificate.

4. Restitution
Restitution of the amounts provided below will be paid based on the decisions issued by the competent central fiscal body according to the following time limits:
a) for the special tax on cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles: January 1, 2018 – December 31, 2018;
b) for the environmental stamp for the motor vehicle: September 1, 2018 – March 31, 2019.

5. Amounts to be paid
a) Decisions have been issued to resolve the request for restitution
Amounts to be paid, consisting of the special tax for cars, the pollution tax for motor vehicles and the motor vehicle pollution tax for which decisions have been issued to resolve the request for restitution before the date of entry into force of present Ordinance must be returned, on its own initiative, by their issuing bodies within 120 days from the date of entry into force of the enforcement guidelines for the present Emergency Ordinance.
b) Decisions have not been issued to resolve the request for restitution
For applications submitted according to the provisions of art. 12 paragraph (1) of Government Emergency Ordinance no. 9/2013, for which no decisions have been issued on the application, the amounts must be returned, on its own initiative, to the central fiscal body within 120 days from the date of entry into force of the enforcement guidelines for the present Emergency Ordinance.

Stratulat Albulescu - Attorneys at law